( 1. ) THIS is a writ petition by Shri B. C. Kame who is the proprietor of Kame Photo Studio. He has two more branches--New Delhi Studio and P. Kame Studio, all in the city of Jabalpur. He carries on the business of buying and selling photographic goods. In the certificate of registration as dealer under the Madhya Pradesh General Sales Tax Act it is entered that he also uses the photographic goods as raw material for manufacture of other goods for sale. When he buys the goods outside the State of Madhya Pradesh he gives a declaration that he will either resell the goods or use them as raw material for manufacture of other goods for sale. He thus gets a concession in respect of sales tax under the Central Sales Tax Act on his purchases. After getting those goods he either sells them to his customers here or uses them in three ways--

(1) by taking photographs and supplying prints thereof, (2) by making enlargements for customers who bring their own negatives, and (3) by simply preparing positive prints of the same size from the negatives brought by the customers. For doing all these kinds of works he charges a consolidated amount differing according to the work involved and